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National Audit Office report: The administration of the Scottish Rate of Income Tax 2014-15

The administration of the Scottish Rate of Income Tax 2014-15

The Scottish Rate of Income Tax will be introduced from 6 April 2016. This report considers the progress HMRC has made so far.

The National Audit Office has today published a report on HM Revenue & Customs’ (HMRC) administration of the Scottish Rate of Income Tax (SRIT).

The SRIT will be introduced from 6 April 2016 and this report considers the progress HMRC has made so far in setting up systems that ensure that income tax levied under the Scottish rate will be assessed and collected properly and whether the amounts reimbursed to HMRC by the Scottish government are accurate and fair.

This report is the first to be presented by the Comptroller & Auditor General to the Scottish Parliament under the Scotland Act 1998, as amended by the Finance Act 2014, which requires the C&AG to prepare a report on the adequacy of any of HMRC’s rules and procedures put in place, whether these rules and procedures are being complied with, the correctness of the sums brought to account by HMRC and the accuracy and fairness of the amounts reimbursed to HMRC.

 

Publication details:

ISBN: 9871786040145 [Buy a hard copy of this report]

HC: 627, 2015-16 and SG/2015/236

Published date: November 26, 2015